https://www.taxtmi.com/caselaws?id=7512 Separate property of a Hindu coparcener becomes joint family property only on clear and unequivocal proof that the owner voluntarily threw it into the common stock and abandoned separate rights. Mere assistance by sons, inclusion of family names in mortgage documents, or assessment of income on a joint basis does not by itself establish blending. The note also states that a sum claimed as a debt in the names of daughters-in-law was not fully deductible for estate duty where the consideration for the liability was derived from the deceased, because the statutory restriction on such allowances applied. en-us Fri, 06 Dec 1968 00:00:00 +0530 Sat, 21 Feb 2009 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7512 Separate property of a Hindu coparcener becomes joint family property only on clear and unequivocal proof that the owner voluntarily threw it into the common stock and abandoned separate rights. Mere assistance by sons, inclusion of family names in mortgage documents, or assessment of income on a joint basis does not by itself establish blending. The note also states that a sum claimed as a debt in the names of daughters-in-law was not fully deductible for estate duty where the consideration for the liability was derived from the deceased, because the statutory restriction on such allowances applied. Case-Laws Income Tax Fri, 06 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7512